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Legislation
Corporation Tax Act 2010

Crossheading Licences conferring exclusive rights

  • Section 357F Licences conferring exclusive rights
  1. Licences conferring exclusive rights
  2. Licences conferring exclusive rights

Section 357F | Licences conferring exclusive rights

From legislation.gov.uk

A licence that confers any right in respect of a qualifying IP right to the exclusion of all other persons is not to be regarded as an exclusive licence if the main purpose, or one of the main purposes, of conferring the right is to secure that the licence is an exclusive licence for the purposes of this Part.

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